本书的讨论分为若干部分。第一部分是关于开斋捐（Zakat al-Fitr）之裁定（hukm）的确定。第二部分是关于应当缴纳该捐之人的确定。第三部分涉及应缴纳的数额以及应以何种物品缴纳。第四部分是关于缴纳的时间。第五部分是关于有权领取该捐之人。

The discussion in this book is covered in sections. The first is about the identification of the hukm ofi zakat al-fitr, The second is about the identification of the person on whom it is obligatory. The third relates to the amount that is due and in what kinds of commodities. The fourth is about the time when it is due. The fifth is about the person entitled to receive- it.

大多数法学家认为，斋月结束时的开斋施舍（zakat al-fitr）是一项义务。马立克学派的一些后期法学家认为它是逊奈，伊拉克的法学家也持此观点。另有一派法学家认为，此项施舍已被财产天课的经文所废止。

The majority of the jurists maintain that zakat al-fitr is an obligation. Some of the later jurists in Malik’s school held that it is a sunna, and this was also the opinion of the jurists of Iraq. One group of jurists said that it stands abrogated by the injunction of zakat (on wealth).

他们之间分歧的原因，在于关于此事的圣训互有冲突。例如，在圣训学家所认可的圣训中，cAbd Allah ibn TJmar（愿真主喜悦他）说："真主的使者（愿真主的福安与赐福归于他ﷺ）规定，斋月结束时，每个穆斯林，无论自由人还是奴隶，无论男女，都应缴纳开斋施舍（zakat al-fitr），即一蒲式耳（wc）的枣子或一萨阿（sdl）的大麦。"这段圣训表面上的含义，是这项施舍属于义务，这与那些依循某位圣门弟子的理解、将其视为义务者的观点相符；或者它表示的是建议，因为先知（愿真主的福安与赐福归于他ﷺ）的确切原话并没有完整地传述给我们。 同样确定的是，在那段广为流传的关于贝都因人的圣训中，提到了天课（zakat）。那人问道："除此之外，我还有别的义务吗？"真主的使者（愿真主的福安与赐福归于他ﷺ）回答说："没有！除非你自愿施舍。" 多数学者认为，这种开斋施舍属于规定的天课范畴，即具有义务的裁决；另一些学者则认为不属于。他们的依据是Qays ibn SaCd ibn cUbada所传述的话："真主的使者（愿真主的福安与赐福归于他ﷺ）过去在天课经文降示之前，命令我们缴纳这项施舍。待天课的经文降示后，他既没有命令我们缴纳，也没有禁止我们缴纳，而我们至今仍然缴纳。"

The reason for their disagreement arises from the conflict of the traditions on the issue. This is so as in the authentic tradition of cAbd Allah ibn TJmar, in which he says, “The Messenger of Allah (God’s peace and blessings be upon him) declared zakat al-fitr as prescribed for the people at the end of Ramadan, one wc of dates or one sdl of barley for each freeman or slave, male or female, from among the Muslims”. The apparent implication of this is an obligation in accordance with the opinion of those who follow the opinion of a Companion in comprehending it as an obligation, or it implies a recommenda­ tion in the command of the Prophet (God’s peace and blessings be upon him) as his exact words have not been stated for us. It is also established that the Messenger of Allah (God’s peace and blessings be upon him) in the well- known tradition about the Bedouin mentioned zakdt\ the man asked: “Is there another obligation on me besides this?” The Messenger of Allah (God’s peace and blessings be upon him) replied, “No! unless you pay voluntarily”. The majority maintained that this zakat is included in the prescribed zakat (that is, it takes the same hukm of obligation), while others held that it is not. They argued on the basis of what is related from Qays ibn SaM ibn TJbada that he said, “The Messenger of Allah (God’s peace and blessings be upon him) used to order us to pay it prior to the revelation of the verse of zakat. When the verse of zakat was revealed he did not command us to pay it nor did he prohibit us from doing so, and we still pay it”.